Hi,

If someone goes out on their own to get dental insurance because the employer does not offer dental, can they pay for the dental insurance premium out of their HSA?

Our HSA allowable expenditure sheet only says "Dental Treatment". It does specify that COBRA premiums are allowed, so this makes me think that dental premiums are not allowable expenses. Any thoughts?

Thanks!

I agree not allowable. See IRS publication 969, page 8. http://www.irs.gov/pub/irs-pdf/p969.pdf

Thanks for the reply.

OK, now let's say that the person is a terminated employee eligible for COBRA. Now the Dental Premium becomes COBRA premium and is therefore an allowable HSA expense, right?